FORMS PRESCRIBED UNDER DRAFT RULES OF MODEL GST LAW

[Mr. M. GOVINDARAJAN]

The Board framed various draft rules for the comments of the stakeholders.  The draft forms for the respective rules are also prescribed.  It is learnt that the GST Council has approved the draft rules framed.  The forms prescribed under various rules are discussed in this article for the benefit of the readers.

Registration rules

The following forms are prescribed under Draft Goods and Service Tax Registration Rules for the purposes of various sections of Model GST Act (‘Act’ for short)-

1. GST REG – 01 :      Application for Registration under Section 19(1) of the Act;
2. GST REG- 02 :        Acknowledgement;
3. GST REG – 03 :      Notice for seeking additional information/clarification/documents  relating to application for registration/amendment/cancellation;
4. GST REG – 04 :      Application for filing clarification/additional information/document for registration/amendment/cancellation/revocation of cancellation;
5. GST REG – 05 :      Order for rejection of application for registration/amendment/cancellation/revocation of licence;
6. GST REG – 06 :      Registration certificate issued under Section 19(8) of the Act;
7. GST REG – 07 :      Application for Registration as Tax Deduction or Tax Collector at source under Section 19(1) of the Act;
8. GST REG – 08 :      Order of cancellation of application  for registration as Tax Deductor or Tax Collector at source under Section 21 of the Act;
9. GST REG – 09 -      Application for allotment of Unique Identity Number to UN Bodies/Embassies/any other person under Section 19(6) of the Act;
10. GST REG – 10 :      Application for registration of non resident taxable person;
11. GST REG – 11 :      Application for amendment in particulars subsequent to registration;
12. GST REG- 12 :        Order of amendment of existing registration;
13. GST REG – 13 :      Order of allotment of temporary registration/suo motu registration;
14. GST REG – 14 :       Application for cancellation of registration under the Act;
15. GST REG – 15 :      Show cause notice for cancellation of registration;
16. GST REG – 16 :      Order for cancellation of registration;
17. GST REG – 17 :      Application for revocation of cancelled registration under the Act;
18. GST REG – 18 :      Order for approval of application for revocation of cancelled registration;
19. GST REG – 19 :      Notice for seeking clarification/documents relating to application  for revocation or cancellation;
20. GST REG – 20 :      Application for enrolment of existing taxpayer;
21. GST REG – 21 :      Provisional Registration Certificate to existing tax payer;
22. GST REG – 22 :      Order of cancellation of provisional certificate;
23. GST REG – 23 :      Intimation of discrepancies for Application for enrolment of existing tax payer;
24. GST REG – 24 :      Application for cancellation of Registration for the migrated tax payers not liable for registration under the Act;
25. GST REG – 25 :      Application for extension  of Registration period by casual/non resident taxable person;
26. GST REG – 26 :      Form for field visit report.

Invoice  Rules

The following forms are prescribed under draft Goods and Services Tax Invoice Rules, 2016-

1. Form GST INV – 1     Application for Electronic Reference number of  an invoice;

Payment Rules

The following forms are prescribed under draft Goods and Services Tax Payment Rules, 2016-

1. GST PMT – 1 :           Electronic Tax liability Register of Tax payer;

• Part I – Return related to liabilities;
• Part II – Other than returnrelated liabilities;

1. GST PMT – 2 :           Electronic credit ledger;
2. GST PMT – 2A :        Order for re-credit of the amount to cash or credit ledger;
3. GST PMT – 3 :           Electronic Cash Ledger;
4. GST PMT – 4 :           Challan for deposit of Goods and Service Tax;
5. GST PMT – 5 :           Payment Register of Temporary IDs/Unregistered tax payers;
6. GST PMT – 6 :           Application for credit of missing payment (CIN not generated)

Return Rules

The following forms are prescribed under draft Goods and Services Tax Return Rules, 2016-

1. GSTR – 1        :           Details of outward supplies of taxable goods and/or services effected;
2. GSTR – 1A     :           Details of outward supplies as added, corrected or deleted by the recipient;
3. GSTR – 2        :           Details of inward supplies of taxable goods and/or services claiming input tax credit;
4. GSTR – 3        :           Monthly return on the basis of finalization of details of outward supplies and inward supplies  along with the payment of tax;
5. GSTR – 3A     :           Notice to a registered taxable person who fails to furnish return under section 27 and section 31;
6. GSTR – 4        :           Quarterly Return for compounding Taxable persons;
7. GSTR – 4A     :           Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier;
8. GSTR – 5        :           Return for Non-Resident foreign taxable person;
9. GSTR – 6        :           ISD return;
10. GSTR – 6A     :           Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier;
11. GSTR – 7        :           Return for authorities deducting tax at source;
12. GSTR – 7A     :           TDS certificate;
13. GSTR – ITC 1:Communication of acceptance, discrepancy or duplication of input tax credit claim;
14. GSTR – 8        :           Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C;
15. GSTR – 9        :          Annual Return;
16. GSTR – 9A     :          Simplified Annual return by Compounding taxable persons registered under section 8;
17. GSTR – 9B:               Reconciliation Statement;
18. GSTR – 10      :          Final Return;
19. GSTR – 11      :          Details of inward supplies to be furnished by a person having UIN;
20. GST –TRP 1   :          Application for enrolment as Tax Return preparer;
21. GST – TRP 2  :          Enrolment certificate as Tax Return Preparer;
22. GST – TRP 3  :          Show cause to as Tax Return Preparer;
23. GST – TRP 4  :          Order of cancelling enrolment as Tax Return Preparer;
24. GST – TRP 5  :          List of Tax Return Preparers;
25. GST – TRP 6:           Consent of taxable person to tax return preparer;
26. GST – TRP 7  :          Withdrawal of authorization to tax return preparer;

Refund Rules

The following forms are prescribed under draft Goods and Services Tax Rules, 2016-

1. GSTR RFD – 1           Refund Application Form – 1. Annexure I – Details of goods; Annexure  II – Certificate by CA;
2. GSTR RFD – 2           Acknowledgement;
3. GSTR RFD – 3           Notice of deficiency on application of refund;
4. GSTR RFD – 4           Provisional sanction order;
5. GSTR RFD- 5             Refund Sanction/Rejection order;
6. GSTR RFD – 6           Order for complete adjustment of claimed refund;
7. GSTR RFD – 7           Show cause notice for reject of refund application;
8. GSTR RFD – 8           Payment advice;
9. GSTR RFD – 9           Order for interest in delayed payments;
10. GSTR RFD – 10         Refund application from for Embassy/International Organizations.

Discussions to this article

[Ganeshan Kalyani]

It is proposed that if there is any discrepancy in the application the officer shall have to inform the dealers within three days calling for the information. If the officer does don t do within the time then it is deemed that registration is granted. This move is appreciable which may ease the dealer.